, Male servant tax - Volume 25 - Counties (see 'More info' for county details), E326/5/25&destination=/virtual-volumes/volume-images/volume_data-E326-5-25/REX01666?image_number=97){kind=link}
Volume contents
- 1 - 1797-98 , Aberdeenshire
- 13 - 1797-98 , Argyll
- 17 - 1797-98 , Ayrshire
- 27 - 1797-98 , Banffshire
- 33 - 1797-98 , Berwickshire
- 45 - 1797-98 , Buteshire
- 47 - 1797-98 , Caithness (1796-97)
- 49 - 1797-98 , Clackmannanshire
- 53 - 1797-98 , Cromartyshire (1796-97)
- 55 - 1797-98 , Dunbartonshire
- 59 - 1797-98 , Dumfriesshire
- 75 - 1797-98 , East Lothian (Haddingtonshire)
- 81 - 1797-98 , Fife
- 95 - 1797-98 , Angus (Forfarshire)
- 103 - 1797-98 , Inverness-shire
- 105 - 1797-98 , Kincardineshire
- 109 - 1797-98 , Kinross-shire
- 113 - 1797-98 , Kirkcudbrightshire
- 120 - 1797-98 , Lanarkshire (1796-97)
- 135 - 1797-98 , Midlothian/Edinburgh (1796-98)
- 159 - 1797-98 , Morayshire/Elgin (1796-97)
- 163 - 1797-98 , Nairnshire (1796-97)
- 165 - 1797-98 , Peeblesshire
- 169 - 1797-98 , Perthshire
- 181 - 1797-98 , Renfrewshire
- 189 - 1797-98 , Ross-shire (1796-98)
- 193 - 1797-98 , Roxburghshire
- 201 - 1797-98 , Selkirkshire
- 203 - 1797-98 , Shetland
- 205 - 1797-98 , Stirlingshire
- 213 - 1797-98 , Sutherland (1796-97)
- 215 - 1797-98 , West Lothian (Linlithgowshire)
- 223 - 1797-98 , Wigtownshire
| Date | Masters & mistresses names & designations | Servants names | Quality of servants | Number of servants | Bachelor servants | One and two servants | Three and four | Five to seven | Eight to ten | Eleven or more | Duty | 10% per 31 George III | 10% per 36 George III |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Kingoldrum | |||||||||||||
| 25 Aug 1797 | Capt [Captain] Wedderburn Pearcy | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | |||||||
| Cortauchy | |||||||||||||
| John Lindsay of Spott & James Lindsay | Game K [Game Keeper] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| Tannadice | |||||||||||||
| 28 Aug 1797 | Peter Grant Glenquiech | GK [Gamekeeper] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||
| Inverarity | |||||||||||||
| 27 Sep 1797 | Col [Colonel] Fotheringham | 3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | |||||||
| Kinnettles | |||||||||||||
| William Douglas of Brigton | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||||
| A Bown of Kinnettles | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | ||||||||
| 3 | 3 | £3.15.0 | £0.7.6 | £0.7.6 | |||||||||
| Menmuir | |||||||||||||
| 28 Aug 1797 | James Carnegy Arbuthnot Esq | 3 | 3 | 3 | £8.5.0 | £0.16.6 | £0.16.6 | ||||||
| Fearn | |||||||||||||
| John Mill of Fearn | GK [Gamekeeper] | 1 | 1 | £1.5.0 | £0.2.6 | £0.2.6 | |||||||
| Rescobbie | |||||||||||||
| 26 Aug 1797 | Charles Gray of Carse | 4 | 4 | £6.0.0 | £0.12.0 | £0.12.0 | |||||||
| 25 Sep 1797 | Charles Hunter of Burnside | 4 | 4 | £6.0.0 | £0.12.0 | £0.12.0 | |||||||
| 8 | 8 | £12.0.0 | £1.4.0 | £1.4.0 | |||||||||
| Dunnichen | |||||||||||||
| 22 Sep 1797 | George Dempster Esq | 3 | 3 | £4.10.0 | £0.9.0 | £0.9.0 | |||||||
| Aberlemno | |||||||||||||
| 31 Aug 1797 | Peter Chalmers Esq of Auldbar | 2 | 2 | 2 | £5.0.0 | £0.10.0 | £0.10.0 | ||||||
| Mr Watson of Turin | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||||
| Miss Strachan of Balgavies | 2 | 2 | £2.10.0 | £0.5.0 | £0.5.0 | ||||||||
| 6 | 2 | 6 | £10.0.0 | £1.0.0 | £1.0.0 |
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[Page] 97
Scottish Exchequer (Tax Records), Male servant tax - Volume 25 - Counties (see 'More info' for county details), E326/5/25
Volume 25 contains male servant tax rolls for each county except Orkney. For most counties the rolls cover 1795-6 but those for Caithness, Cromartyshire, Lanarkshire, Morayshire, Nairnshire, and Sutherland cover 1796-7 and those for Midlothian and Ross-shire cover 1796-1798.
Scottish Exchequer (Tax Records)
The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).